Loughborough v. Blake

delivered the opinion of the Court.’ This casé presents to the consideration of the Court a single question. It is this; *318Has Congress a right to impose a direct tax tm the District of Columbia?

-The power of lay and collect & ¿Strict3of to'tiíe'territonited°stetesU*

The counsel who maintains the negative has contended, that Congress must be considered in two distinct characters. In one character as legislating for the States; in the other, as a local legislature for the district. In the latter character, it is admitted, the po-wer of levying direct taxes may be exercised ; but, it is contended,…